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Expert Analysis

Sponsored by DS Avocats
Sandra Louiset of DS Avocats reports that the Council of State has taken a novel position regarding a state’s right to tax.
October 5, 2022
Sponsored by HLB MAAT Asesores
Carlos Pérez Gómez and Alberto Platas of HLB MAAT Asesores discuss how the transfer pricing regime in Mexico has been modified to apply equally to transactions with foreign and domestic related parties.
Sponsored by HLB MAAT Asesores
Carlos Pérez Gómez and Dan Paul Hernández de Aguirre of HLB MAAT Asesores explain the benefits of having an operational transfer pricing process.
Sponsored by HLB MAAT Asesores
Carlos Pérez Gómez of HLB MAAT Asesores (HLB Mexico) and Eugenio Tarabini of SP&P (HLB Italy) consider how the digital economy would impact multinational groups involved in distribution activities.
Sponsored by HLB MAAT Asesores
Carlos Pérez Gómez and Karem Martínez Coeto of HLB MAAT Asesores explain why multinational enterprises would benefit from DEMPE analysis to reach a broad arm’s-length evaluation.
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Local Insights

Local Insights

Sponsored by ARKK
With transfer pricing complexities set to increase in 2023, Rahila Zahin of ARKK explains how automating processes can help.
Sponsored by Deloitte Norway
Terje Bogaard of Deloitte Norway explains a ruling by the Norwegian Tax Appeal Board on the taxable gain when selling a partnership interest and the options to resolve the double taxation issue created.
Sponsored by PwC Belgium
As the adoption of the CBAM moves ever closer, Giovanni Gijsels, Alexis De Méyère, and Melodie Geurts of PwC Belgium consider the impact of the mechanism on importers and how they should prepare.
Sponsored by GNV Consulting
Endy Arya Yoga and Egar Adipratama of GNV Consulting summarise significant Indonesian changes regarding export prices, the luxury goods reporting system for government business partners, and the objection process for customs and excise disputes.
Sponsored by Garrigues Spain
María Cenzual and Marta Gràcia of Garrigues report on the Supreme Court overturning the Spanish tax authorities’ stance that borrowing costs in certain circumstances should be treated as gratuities for corporate income tax purposes.
Sponsored by Deloitte Norway
Daniel Herde and Lene Bergersen of Deloitte Norway explain a statement from the Ministry of Finance on the relationship between Article 8 (shipping income) and Article 12 (royalties) in double tax treaties.
Sponsored by DLA Piper Australia
Eddie Ahn of DLA Piper Australia provides an update on the Minerva Financial Group v Federal Commissioner of Taxation case, which considered the application of Australia’s general anti-avoidance rules to a business restructure.
Sponsored by Spanish VAT Services
A new law that aims to help in the creation and development of companies changes the rules regarding electronic invoicing, but Fernando Matesanz of Spanish VAT Services says that clarification is needed.
Sponsored by Rosli Dahlan Saravana Partnership
S Saravana Kumar and Kar Ngai Ng of Rosli Dahlan Saravana Partnership report on a Labuan company’s application for leave to commence judicial review regarding tax assessments.
Sponsored by MDDP
Monika Marta Dziedzic and Paweł Wyciślik of MDDP report on the most significant changes under an amendment to the Polish Corporate Income Tax Act.